Supreme Court Allows Appeal of Manufacturer in Central Excise Valuation Dispute — Voluntary Charitable Donation (Dharmada) Not Part of Transaction Value Under Section 4 of Central Excise Act, 1944. Court Holds That Only Consideration for Sale of Goods or Additional Consideration in Connection with Sale Can Be Included; Voluntary Payment for Charity Falls Outside Scope.
9 Apr 2019The appellant-assessee, M/s D.J. Malpani, manufactured goods falling under Chapter 24 of the Central Excise Act, 1944. While selling goods, the appell...
